Your income during occupational incapacity

How are these figures calculated?

RIZIV benefits

In year one, occupational incapacity benefits are limited to 60% of a theoretical gross monthly salary cap. As of year two, these benefits are calculated to reflect your marital/family status, based on the following percentages:
• 65%: single-income household with dependants
• 55%: single, no dependants
• 40%: married or in a domestic partnership, dual-income household


Note that the gross annual salary used to calculate the statutory benefit amount is capped at €53.258,40 (last updated on 01/12/2022). In addition, "extras" such as variable compensation, your 13th month bonus, meal vouchers and other fringe benefits are not taken into account.


Offset method

The incapacity benefits in the simulation provided above have been calculated according to the "offset" method. They represent {{incomeCarePercentage}}% (guaranteed) of the last gross salary, regardless of the RIZIV statutory benefit amount.
In other words, your incapacity benefit = 70% S - INAMI/RIZIV statutory benefit amount

• The annual salary "S" has been set at 13.92 times the gross monthly salary to incorporate benefits such as the 13th month bonus, meal vouchers and other fringe benefits.
• The RIZIV benefit amount is calculated as stipulated above.


Taxation

The amounts generated by the simulations are pre-tax. The statutory benefits are subject to a payroll tax of 11,11% during year one. As of year two the benefits are no longer subject to this tax. The benefits are taxed on a global level together with the other earnings of the affialite. Nonetheless, statutory benefits are entitled to a tax reduction.

The Income Care benefits are subject to a payroll tax of 22,22%. Next these benefits are taxed globally level together with the other earnings of the affiliate. Nonetheless, statutory benefits are entitled to a tax reduction.